هزينه يابي بر مبناي هدف رويكردي هدفمند در مديريت هزينه ها

Target costing "an Aimed Approach in cost management"

In this article first an introduction of target costing is described, then its origin and history, three dimension triangle of survival in this system, and its comparison to Kaizen are described. Two models of this system titled Macro and Micro are offered. Also process of costing based on target costing and effective factors on the process are completely described by figures. A digital example is also offered for better understanding of the system. Finally, after description of implementation stages of this system, it is compared to traditional systems, and its application for Iran industries, and its pros and cons of its application are described.